<ul>
{loop $tags $i $t}
{php $n=$i+1;}
<li>{if $key}<span class="f_r">{$t[$key]}</span>{/if}{if $n>3}<i>{$n}</i>{else}<em>{$n}</em>{/if}<a href="{$t[linkurl]}"{if $target} target="{$target}"{/if}{if $class} class="{$class}"{/if} title="{$t[alt]}">{$t[title]}</a></li>
{/loop}
</ul>